Express the percent as a decimal. $131.4\%$
$131.4$ percent = $131.4$ per cent = $131.4$ per hundred $131.4\% = \dfrac{131.4}{100}$ $\hphantom{131.4\%} = 1.314$ Another way to convert a percent to a decimal is to divide by $100$ (or move the decimal two places to the left) and remove the percent sign.